Correction of erroneous data by department
Sec. 18. (a) The department may determine that the address used
for purposes of determining the taxing jurisdictions to which taxes,
charges, or fees for mobile telecommunications service are remitted
does not meet the definition of "place of primary use" in this chapter
and give binding notice to the home service provider to change the
place of primary use on a prospective basis from the date of notice
of determination. Before the department gives a notice of
determination, the customer must be given an opportunity to
demonstrate in accordance with department rules and administrative
procedures that the address is the customer's place of primary use.
(b) The department may determine that the assignment of a taxing
jurisdiction by a home service provider under section 16 of this
chapter does not reflect the correct taxing jurisdiction and give
binding notice to the home service provider to change the assignment
on a prospective basis from the date of notice of determination. The
home service provider must be given an opportunity to demonstrate
in accordance with department rules and administrative procedures
that the assignment reflects the correct taxing jurisdiction.
As added by P.L.104-2002, SEC.2.
Last modified: May 28, 2006